ppt课件-processcosting-sacramentostate.pptVIP

Process Costing Chapter 17 Learning Objective 1 Illustrating Process Costing Learning Objective 2 Five Steps in Process Costing Learning Objective 3 Physical Units (Step 1) Compute Equivalent Units(Step 2) Compute Equivalent Unit Costs(Step 3) Summarize and Assign TotalCosts (Steps 4 and 5) Learning Objective 4 Journal Entries Example Journal Entries Example Journal Entries Example Flow of Costs Example Learning Objective 5 Physical Units (Step 1) Compute Equivalent Units (Step 2) Compute EquivalentUnit Costs (Step 3) Summarize and Assign TotalCosts (Steps 4 and 5) Summarize and Assign To